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Compromise (Law) --- Equity --- Tax administration and procedure --- Tax courts

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The book discusses an enhanced MAP and arbitration procedure proposing direct taxpayer participation in multiparty proceedings as the way forward in international tax dispute resolution.

International finance --- Tax law --- Double taxation --- Arbitration (International law) --- Interpretation and construction. --- Double imposition --- Arbitrage international --- Interprétation --- Tax administration and procedure --- Impôt --- Tax courts --- Contentieux fiscal --- Administration et procédure